2007 (3) TMI 541 - AT - Service Tax

Summary

Issues: Delay in filing appeal, Condonation of Delay (COD) application.

In the present case, the Revenue filed a COD application to entertain their appeal against the order of the Commissioner (Appeals) vacating an order demanding differential service tax under the category 'Steamer Agent' for services provided. The appeal was filed with a delay of 98 days, citing a similar case involving CHA services where the Commissioner had decided in a similar manner. The subject appeal was filed after receiving direction from the Board against the order in the CHA matter. The Revenue explained the delay through a time chart showing the process of obtaining the case file and decision-making timeline. The Revenue relied on Supreme Court judgments emphasizing a justice-oriented approach and public cause involvement for condonation of delay.

The Legal Counsel referred to a decision where a delay of 37 days in filing an appeal was not condoned, despite the judgments cited by the Revenue. After considering submissions from both sides and the facts contributing to the delay, the Tribunal found that the appellant did not pursue the appellate remedy diligently. Citing a Supreme Court decision where a delay of 51 days was not condoned due to lack of explanation, the Tribunal concluded that the delay in this case was not satisfactorily explained. Consequently, the COD application was rejected, and the appeal was dismissed.